Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Even if the confession is retracted, the time within which such ...


Retracted Confession: Timing and Truthfulness Key to Credibility; Remains Binding and Usable in Related Depositions.

April 16, 2016

Case Laws     Customs     AT

Even if the confession is retracted, the time within which such retraction has been made and the veracity of the retraction play a vital role for believability thereof - Confession binds the author and against whom the deposition has been made. - AT

View Source

 


 

You may also like:

  1. Voluntary confession - NDPS - It is true that before acting solely on confession as a rule of prudence the Court requires some corroboration, but, it can not be said...

  2. Seeking Bail - Money Laundering - proceeds of crime - The fact remains that this appeal is being considered today by this Court only after six months from the date of...

  3. The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

  4. Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

  5. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

  6. Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement...

  7. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

  8. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

  9. Assessment us 153A - Statement of assessee alone cannot be the basis for making any estimated additions against the assessee. May be the assessee has retracted from the...

  10. CESTAT set aside penalties imposed under s.114(iii) and s.114AA of the Customs Act against the F-card holder of a Custom House Agent. The Tribunal found that allegations...

  11. The High Court upheld the trial court's acquittal of the accused in a case involving the seizure of contraband gold by the Directorate of Revenue Intelligence (DRI). The...

  12. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

  13. Interpretation of Section 220 of the Insolvency and Bankruptcy Code (IBC) regarding the constitution of the Disciplinary Committee. The key points are: The Disciplinary...

  14. Validity of assessment order - time limitation - the exercise of power in terms of the proviso to Section 42(6) of the OVAT Act was, on the fact of the present case, an...

  15. Assessee's addition of on-money paid in cash to developer for property purchase, source unexplained, was based on data from third party's search and third party's...

 

Quick Updates:Latest Updates